Principles of International Taxation

This module is based on the OECD Model Convention, and is compulsory for all candidates. The focus is on key issues such as Principles of International Tax Law, Residence, Double Taxation Conventions and Treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance. Please see the Syllabus for full details, or download the syllabus extract below.

Candidates who pass this exam are eligible to apply for a certificate. Please click here for more information.

This exam consists of two parts. Part A consists of five essay-type questions worth 25 marks each. Part B consists of two scenario-type questions worth 25 marks each. Candidates are required to answer four questions in total, including at least one question from each part.

This exam is currently offered in the June and December ADIT exam sessions.

Preparing for the exam

Candidates are encouraged to enrol on a relevant tuition course, as part of their ADIT exam preparation. For full details of all course providers for the Principles of International Taxation paper, please click here.

To download past papers for all ADIT exams, together with suggested solutions and examples of successful candidate scripts, please click here.

Sitting the exam

To register online for ADIT exams, please click here. Please note that, if you have not yet registered as an ADIT student, you will need to complete your ADIT student registration in order to be eligible to sit ADIT exams. To register as an ADIT student, click here.